14- Dinham Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day, During March, the kennel budgeted for 3,500 tenant-days, but its actual level of activity was 3,550 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March: Data used in budgeting: Variable element per tenant-day Fixed element per month 34.40 Revenue $ $ 7.40 Wages and salaries Food and supplies Facility expenses Administrative 2,400 13.90 1,400 7,900 2.90 0.50 6,400 expenses 24.70 Total expenses 18,100 $ Actual results for March: $119,125 $ 28,540 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $51,125 $ 17,250 $ 7,094 The spending variance for food and supplies in March would be closest to